Results 151 to 160 of about 274,746 (265)

Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose   +3 more
wiley   +1 more source

Add Health becomes an aging study: conceptualization, history and Wave VI design, response, and descriptive health data. [PDF]

open access: yesJ Gerontol B Psychol Sci Soc Sci
Hummer RA   +12 more
europepmc   +1 more source

Digitalization and Environmental, Social, and Governance Reporting: Evidence from the US Banking Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the relation between digitalization and environmental, social, and governance (ESG) reporting using a sample of listed US banks from 2010 to 2022. Our study is based on a two‐step theoretical framework, building on voluntary disclosure and signaling theory: First, we expect and find technological progress to enhance internal ...
Sebastian J. Schmid, Vanessa Flagmeier
wiley   +1 more source

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass   +3 more
wiley   +1 more source

Advancing Industrial Symbiosis: The Dynamic Role of Public Organisations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industrial symbiosis is a key circular economy strategy that relies on collaboration among diverse actors to turn residual streams into new value. Although prior research acknowledges supportive public‐sector involvement, there is a lack of understanding of how public organisations' roles evolve over time as industrial symbiosis initiatives ...
Henrik Drugge, Wiebke Reim
wiley   +1 more source

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